PRECEPT Nurses Act

New $2,000 credit for nurse preceptors

You would be able to claim a $2,000 federal income tax credit for each taxable year you qualify as a nurse preceptor. To qualify you must be a licensed registered nurse or eligible health care provider and serve at least 200 hours in a community designated as a Health Professional Shortage Area in the tax year. You must precept nursing students, advanced practice nursing students, or a newly hired licensed nurse (new hire means within 6 months). You must have certification(s) from the partnering school or clinical site showing you completed the hours. The credit would apply to tax years beginning after Dec. 31, 2025 and would not apply to tax years beginning after Dec. 31, 2032. The Treasury would publish the HPSA list and report each year from 2026 through 2032 and provide an evaluation by June 30, 2033 with HRSA.